本研究的目的在於從世代差異的觀點，探討工作價值觀、師徒功能與工作態度之關聯性，隨著少子化與多世代共存的趨勢日益明顯，組織內不同年齡層員工在工作價值觀與行為表現上呈現出明顯差異，如何有效整合各世代員工以促進組織學習與知識傳承已成為人力資源管理的重要議題。過去相關研究多聚焦於單一構面之探討，較少同時整合世代差異、工作價值觀、師徒功能與工作態度之關聯性，因此本研究試建構模型，以補足理論與實務之研究缺口。 本研究採量化研究方法，透過問卷調查蒐集台灣地區各行各業之在職員工資料，共獲得 203 份有效樣本。研究變項包含四大構面：「世代差異」、「工作價值觀」、「師徒功能」及「工作態度」。問卷資料以 SPSS 進行信度與效度分析，並以 AMOS 建立結構方程模型（SEM）進行假設驗證。分析結果顯示:(1)世代差異對工作價值觀、師徒功能及工作態度均具有顯著影響(2)工作價值觀能顯著正向影響師徒功能(3)世代差異對工作價值觀與師徒功能之關係未具顯著調節作用，代表師徒制度之轉化機制在各世代間展現出穩定的一致性。 本研究之結果不僅填補了多世代職場人力資源管理之研究缺口，在實務上亦建議企業應針對不同世代之需求，建立如「反向師徒制」等多元指導機制透過師徒功能的制度化與心理支持，強化跨世代知識傳承並提升組織整體留任意願。;The purpose of this study is to examine the relationships among work values， mentoring functions， and work attitudes from the perspective of generational differences. With the increasing trends of declining birthrates and the coexistence of multiple generations in the workplace， employees of different age groups exhibit distinct differences in work values and behavioral patterns. How to effectively integrate employees across generations to promote organizational learning and knowledge transfer has become an important issue in human resource management. Previous studies have primarily focused on single dimensions， with relatively few examining the relationships among generational differences， mentoring functions， and work attitudes simultaneously. Therefore， this study develops an integrated model to address this gap in both theory and practice. This study adopts a quantitative research approach. Data were collected through a questionnaire survey from employees across various industries in Taiwan， yielding 203 valid responses. The research variables include four major constructs: generational differences， work values， mentoring functions， and work attitudes. The data were analyzed using SPSS for reliability and validity tests， and Structural Equation Modeling (SEM) was conducted using AMOS to test the research hypotheses. The results indicate that:1.Generational differences significantly influence work values， mentorship functions， and work attitudes.2.Work values significantly and positively influence mentorship functions.3.Generational differences do not significantly moderate the relationship between work values and mentorship functions， suggesting that the transformation mechanism of the mentorship system remains consistent across different generations. The findings of this study not only contribute to the literature on multi-generational workforce management but also provide practical implications. Organizations are advised to develop diversified mentoring systems， such as reverse mentoring， tailored to the needs of different generations. By institutionalizing mentoring functions and providing psychological support， organizations can enhance cross-generational knowledge transfer and improve overall employee retention.
